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Simply because it won't correct anything. If the angles are bad, or the valve face is pounded hollow from the seat, all lapping does is make it look nice. I don't even like interference angles - I prefer 45 degrees on both, and THEN a quick lapping to prove the fit.
I realize that the Haynes manuals all seem to babble about lapping ( or as the English call it "grinding"), but that practice went out in the 50's.
Proper "valve grinding" what the English call "re-cutting" depends on accurate angles, seat width, and seat position on the valve face. Lapping does nothing for any of them.
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